eBook Activity Rates and Product Costs using Activity Based Couting Lonsdale Ine, manufactures entry and dining room lighting fixtures, rivederewed in manufacturing the future. The tites and their cated budget it costs and active Budgeted Activity Activity Cost Activity flase Casting $306,240 Machine hours Assembly 152,740 Direct labor hours Inspecting 20.600 Number of inspection 35.620 Number of Material handling 39,360 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activitate and its producto Activity Base Entry Dining Total Machine hours 3,070 4,500 9.570 Direct labor hours 4,360 6,550 10,910 Number of inspections 1.430 450 1.000 Number of setup 20 50 260 Number of loads T60 200 950 Unite produced 10.000 5.000 15.000 a. Determine the activity rate for such activity. It required, round the rate to the nearest dollar . Entry eBook Printem Activity Base Dining Total Machine hours 5,070 4,500 9,570 Direct labor hours 4,360 6,550 10,910 Number of inspections 1,430 450 1,080 Number of setups 210 50 260 Number of loads 760 200 960 Units produced 10,000 5,000 15.000 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting per machine hour Assembly Der direct labor hour Inspecting per inspection Set per setup Materials handling per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product Round the per unit amounts to the nearest cent Product Total Activity Cost Activity Cost Per Unit Entry Ughting Fixtures 5 Dining Room Lighting Fixtures 5